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Bihar Sponge Iron Ltd. Versus Commissioner of Central Excise JSR

Cenvat credit on services received - non payment of duty - though the entire Service Tax was recovered from the appellant by the service provider M/s Radha Enterprises but the same was not deposited with the department - Held that:- Appellant took cenvat credit on the basis of cenvatable documents received from M/s Radha Enterprises, Durgapur. No evidence could be produced by the Revenue that at the time of taking credit appellant was aware of non tax payment status. It is also observed from the .....

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erjee, Suptd, (AR) for the Revenue (s) ORDER The present appeal has been filed by the appellant with respect to OIA No. 53/JSR/2012 dt 17/4/2012 passed by Commissioner (Appeals) Ranchi as first appellate authority. 2. None appeared for the appellant today when the case was called out for hearing. This case was earlier fixed for hearings on 21/5/2015, 17/7/2015, 27/8/2015, 09/10/2015, 04/12/2015, & 05/02/2016. On all these occasions also appellant either sought adjournment or did not attend t .....

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